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Akl P 4-2 Gjo0

Pal Corporation acquired 70% of Sal Corporation for $91,000 cash on January 1, 2012. Financial statements for Pal and Sal as of December 31, 2012 are provided. The summary consolidates the financial statements of Pal and Sal (its 70% owned subsidiary) by eliminating intercompany transactions and computing non-controlling interest. It shows the consolidated income statement, balance sheet, and journal entries to consolidate.

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galih
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1K views

Akl P 4-2 Gjo0

Pal Corporation acquired 70% of Sal Corporation for $91,000 cash on January 1, 2012. Financial statements for Pal and Sal as of December 31, 2012 are provided. The summary consolidates the financial statements of Pal and Sal (its 70% owned subsidiary) by eliminating intercompany transactions and computing non-controlling interest. It shows the consolidated income statement, balance sheet, and journal entries to consolidate.

Uploaded by

galih
Copyright
© © All Rights Reserved
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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ILUSTRASI:

Pal Corporation acquired 80 % of the outstanding voting stock of Sal Corporation for $91,000
cash on Janjuary 1,2012, when Sals stockholders equity was $130,000. All the assets and
liability of Sal were stated at fair values (equal to book values) when Pal acquired its 80% interest.
Financial statements of the two corporations at and for the year ended December 31, 2012, are
summarized as follows (in thousands):

Sale
Income from S
COGS
Operating Expense
Net Income
Add;R/E january 1
Deduct:Dividens
R/E Dec31

80%
P
620
24
(400)
(154)
90
130
(60)
160

S
200
(130)
(40)
30
22
(20)
32

Balance sheet at Dec 31


Cash
Receivable-net
Inventories
Plant & Assets-net
Investment in S
Total Asset

93
120
48
240
99
600

30
60
40
70
200

Account Payable
Other Liabilities
Cap Stock $10 par
Other PIC
R/E
Total Equity

60
40
300
40
160
600

36
24
100
8
32
200

Prepare financial consolidation as of December 31.2012


LAPORAN KEUANGAN KONSOLIDASIAN PT.P & AFILIASI PT.S PER 31/12/2012
ELIMINASI & PENYE
AKUN
PT.P
80%
SUAIAN
PT.S
D
K
PENJUALAN
620
200
PNDPTN DR PT.S
24
1
24
COGS
(400)
(130)
BIAYA OPERASI
(154)
(40)
BAGIAN PENDAPATAN NONPENGENDALI (30X20%)
2
6
BAGIAN LABA PENGENDALI
90
30
LAPORAN LABA DITAHAN
LABA DTHN PT.P
130

LABA DITHN PT.S (1/1/12)


BAGIAN LABA PENGENDALI
DIVIDEN:

90
(60)

22
30
(20)

LABA DTHN PER 31/12/2012

160

32

NERACA:
KAS
PIUTANG
PERSEDIAAN
INVSTS PD PT.S

93
120
48
99

30
60
40
-

PERALATAN-NET
TOTAL AKTIVA
UTANG DAGANG
KEWAJIBAN LAINNYA
MDL SHM $ 10 PAR
APIC
LABA DTHN PER 31/12/12

240
600
60
40
300
40
160

70
200
36
24
100
8
32

KEPENTINGAN NP 1/1/12
(20 %X 123.750)
KEPENTINGAN NP 31/12/12
GAIN ON BURGAIN PURCHASE
TOTAL KEPENTINGAN NP
TOTAL PASIVA
A EXCESS:
FV-COI=
BV-NA=
GAIN ON BURGAIN PURCHASE=
B INVSTS AWAL=
80% LABA PT.S=
DIVIDEN DR PT.S (80%x20) =

600

3
3

200

114
130
(16)

22
1
2

16
4

1
3

8
91

2
3

2
23

16

100
8

160

160

80%

114

91 (A/I AWAL)
24
(16)
99 (A/I-AKHIR)

C JURNAL ELIMINASI
1 JE-PENDAPATAN MAYORITAS(CONTROLLING SHARE)
PNDPTN DR PT.S
DIVIDEN (P)
INVSTS PD PT.S

24
16
8

2 JE-PENDAPATAN MINORITAS(NON-CONTROLLING SHARE)


BAGIAN PENDPTN NP
6
DIVIDEN (NP)
KEPENTINGAN NP
3 JE-NET ASSET
LABA DTHN PT.S (AWAL)

22

4
2

130

(80%X30)
(80%X20)
(99-91)

(20%X30)
(20%X20)
20%X(32-22)

MDL SHM PT.S


APIC
INVSTS PD PT.S (AWAL)
KEPENTINGAN NP (AWAL)
GAIN ON BURGAIN PURCHASE

100
8
91
23
16

130
20%X(91/80%)

LAPORAN KEUANGAN KONSOLIDASIAN PT.P & AFILIASI PT.S PER 31/12/2012


ELIMINASI & PENYE
AKUN
PT.P
80%
SUAIAN
PT.S
NO
D
NO
K
PENJUALAN
PNDPTN DR PT.S
COGS
BIAYA OPERASI
BAGIAN PENDAPATAN NONPENGENDALI
BAGIAN LABA PENGENDALI
LAPORAN LABA DITAHAN
LABA DTHN PT.P
LABA DITHN PT.S (1/1/11)
BAGIAN LABA PENGENDALI
DIVIDEN:
LABA DTHN PER 31/12/2011
NERACA:
KAS
PIUTANG
PERSEDIAAN
PERALATAN-NET
INVSTS PD PT.S
TOTAL AKTIVA
UTANG DAGANG
KEWAJIBAN LAINNYA
MDL SHM $ 10 PAR
APIC
LABA DTHN PER 31/12/11
KEPENTINGAN NP 1/1/11
GAIN ON BURGAIN PURCHASE
TOTAL KEPENTINGAN NP
TOTAL PASIVA

80% interest.

L/K KON
SOLIDASI
820
(530)
(194)
(6)
90
130

120
(80)
4
160

123
180
88
310
701
96
64
300
40
160
2
23
16
701

(80%X30)
(80%X20)

(20%X30)
(20%X20)
20%X(32-22)

80%
20%
30
24
91
8
130
114
23
20%

20%X(91/80%)

L/K KON
SOLIDASI

80%
91,000
113,750
22,750

Pal Corporation acquired 70 % of the outstanding voting stock of Sal Corporation for $91,000
cash on Janjuary 1,2012, when Sals stockholders equity was $130,000. All the assets and
liability of Sal were stated at fair values (equal to book values) when Pal acquired its 70% interest.
Financial statements of the two corporations at and for the year ended December 31, 2012, are
summarized as follows (in thousands):

Sale
Income from S
COGS
Operating Expense
Net Income
Add;R/E january 1
Deduct:Dividens
R/E Dec31

70%
P
620
21
(400)
(154)
87
130
(60)
157

S
200
(130)
(40)
30
22
(20)
32

Balance sheet at Dec 31


Cash
Receivable-net
Inventories
Plant & Assets-net
Investment in S
Total Asset

91
120
48
240
98
597

30
60
40
70
200

Account Payable
Other Liabilities
Cap Stock $10 par
Other PIC
R/E
Total Equity

60
40
300
40
157
597

36
24
100
8
32
200

LAPORAN KEUANGAN KONSOLIDASIAN PT.P & AFILIASI PT.S PER 31/12/2012


ELIMINASI & PENYE
AKUN
PT.P
70%
SUAIAN
PT.S
D
PENJUALAN
620
200
PNDPTN DR PT.S
21
1
21
COGS
(400)
(130)
BIAYA OPERASI
(154)
(40)
BAGIAN PENDAPATAN NONPENGENDALI (30X30%)
2
9
BAGIAN LABA PENGENDALI
90
30
LAPORAN LABA DITAHAN
LABA DTHN PT.P
130

LABA DITHN PT.S (1/1/12)


BAGIAN LABA PENGENDALI
DIVIDEN:

90
(60)

22
30
(20)

LABA DTHN PER 31/12/2012

160

32

NERACA:
KAS
PIUTANG
PERSEDIAAN
INVSTS PD PT.S

91
120
48
98

30
60
40
-

PERALATAN-NET
TOTAL AKTIVA
UTANG DAGANG
KEWAJIBAN LAINNYA
MDL SHM $ 10 PAR
APIC
LABA DTHN PER 31/12/12

240
597
60
40
300
40
157

70
200
36
24
100
8
32

22
1
2

1
3

3
3

100
8

KEPENTINGAN NP 1/1/12
(30 %X 130.000)
KEPENTINGAN NP 31/12/12
TOTAL KEPENTINGAN NP
TOTAL PASIVA
A EXCESS:
FV-COI=
BV-NA=

2
3

597

200

108

130
130
-

70%

B INVSTS AWAL=
70% LABA PT.S=
DIVIDEN DR PT.S (80%x20) =

91 (A/I AWAL)
21
14
98 (A/I-AKHIR)

C
1 JE-PENDAPATAN MAYORITAS(CONTROLLING SHARE)
PNDPTN DR PT.S
DIVIDEN (P)
INVSTS PD PT.S
2 JE-PENDAPATAN MINORITAS(NON-CONTROLLING SHARE)
BAGIAN PENDPTN NP
DIVIDEN (NP)
KEPENTINGAN NP
3 JE-NET ASSET
LABA DTHN PT.S (AWAL)

21

(70%x30)
14 (70%x20)
7 98-91

(30%x30)
6 (30%x20)
3 30%(3

22

MDL SHM PT.S


APIC
INVSTS PD PT.S (AWAL)
KEPENTINGAN NP (AWAL)

100
8
91
39 30%x(91/70%)

n for $91,000

d its 70% interest.


er 31, 2012, are

INASI & PENYE

L/K KON
SOLIDASI
K
820
(530)
(194)
(9)
87
130

14
6

120
(60)
190

7
91

3
39
140

Rp

130

(A/I AWAL)

(A/I-AKHIR)

(70%x30)
(70%x20)
7

(30%x30)
(30%x20)
3

121
180
88
310
699
96
64
300
40
189
3
39
692

30%x(91/70%)

130,000

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